SCHEDULES
F1SCHEDULE 4APlace of supply of services: special rules
Annotations:
Amendments (Textual)
Part 3Exceptions relating to supplies not made to relevant business person
Intermediaries
10
1
A supply of services to which this paragraph applies is to be treated as made in the same country as the supply to which it relates.
2
This paragraph applies to a supply to a person who is not a relevant business person consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply.
Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)